Accounting principles — practice question

Which statement is the correct one?

• AThe accountant prepares the trial balance and the book-keeper prepares the financial statements.
• BThe accountant writes up the journals and the book-keeper writes up the ledger accounts.
• CThe book-keeper writes up the journals and the accountant prepares the trial balance.
• DThe book-keeper writes up the ledger accounts and the accountant prepares the financial statements.